PURCHASING AND BIDDING
The official budget document shall be considered as the authority for all expenditures which are made during the fiscal year. Overall expenditures for any fiscal period shall not exceed the budgeted amount for any one fund except with approval of the School Budget Review Committee. Categorical breakdowns within funds shall be used primarily for budget control for the current fiscal year and for future budget planning.
Before the District enters into any contract for any public improvement to cost more than the currently-established bid threshold amount, the Board shall adopt proposed plans and specifications, proposed form of contract, estimate of total cost, and hold a hearing thereon in accordance with Iowa law. In addition, the Board shall solicit competitive bids as required by the statutes of the State of Iowa. The Board shall award a competitively-bid contract to the lowest responsive, responsible bidder.
Before the District enters into any contract for any public improvement to cost at least the statutory threshold for competitive quotations, but not in excess of the established competitive bid threshold, the Board shall follow the competitive quotation procedures as required by the statutes of Iowa, including the use of plans and specifications prepared by a licensed architect and/or engineer. The District may also submit a quote to use its own employees. The Board shall record the quotes in Board meeting minutes and award the contract to the lowest responsive, responsible contractor.
The above procedures need not be followed if a routine maintenance and repair project is being done by District employees. The procedures also need not be followed if emergency public improvement repairs are necessary to prevent the closing of a school, and the administrator of the Area Education Agency issues a certificate to that effect.
The Superintendent shall approve all purchases of goods and services made in the name of the District, except those authorized by direct action of the Board of Directors. The Superintendent shall have the authority to authorize purchases for any single item or single group of items without competitive bids for goods costing $25,000 or less without prior Board approval. For goods or equipment costing more than $25,000, the Superintendent shall compare prices of the goods either by competitive bids or by quotations prior to making a recommendation to the Board.
When using federal Child Nutrition funds to purchase goods and services, dollars spent annually must be estimated. It is acceptable to categorize (e.g. groceries, milk, produce, small equipment, large equipment, supplies, and chemicals). A formal sealed bid procurement process is required when annual spending in the category exceeds $25,000 annually. An informal process is used for all other purchases under the threshold annually. Documentation of information procurement activity is kept on file.
The contract will be awarded to the lowest responsible bidder based upon total cost considerations, including, but not limited to, the cost of the goods and services being purchased, availability of service or repair, delivery date, prior record of the bidder, and other factors deemed relevant by the District. The District retains the right to reject all bids and to waive any irregularities in its discretion.
DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS Page 1 of 2
PURCHASING AND BIDDING
It shall be the policy of the Board of Directors to purchase products and services from enterprises within the District community which offer the goods and services if the cost and other considerations are relatively equal. The District shall give preference to purchasing Iowa products and purchasing from Iowa based businesses if the bids submitted are comparable in cost and meet the required specifications. When spending federal Child Nutrition Funds, geographical preference is allowed only for unprocessed agricultural food items. Other statutory purchasing preferences will be applied as provided by law. The Superintendent or designee is responsible for ensuring compliance with federal suspension and disbarment requirements.
In addition, when practical, the District will endeavor to coordinate and combine purchases with other governmental bodies to take advantage of volume price breaks. In such cases, the procedures of this policy need not be followed if the other entity has utilized bidding or other comparative purchase procedures.
Date of Review: April 9, 2018
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Date of Revision:
September 17, 2018
01520616 |
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Legal References:
23A.3, Chapter 26, 72.3, Chapter 73, 278.1, 279.28, 285.10, 297.7, 297.8, 297.22, 301.1, 362.3, 721.2, Code of Iowa
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DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS Page 2 of 2
REQUISITIONS
Any District employee or student desiring to purchase goods or services for the District shall file a requisition with the appropriate administrator or supervisor for approval. All requisitions requiring purchase orders pursuant to Code No. 703.3 must then have the approval of the Superintendent or of the business office.
Date of Review: April 9, 2018
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Date of Revision: June 16, 2003
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Legal References:
279.8, Code of Iowa
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DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS
PURCHASE ORDERS
Goods to be purchased by District personnel or by students, except those purchased pursuant to a valid written contract, shall be procured only after the issuance of a purchase order, unless the purchase is for goods costing less than $100 to be purchased within District boundaries, in which case a requisition form may be used. Purchase orders shall be signed as follows:
Date of Review: April 9, 2018
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Date of Revision: August 13, 2007
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Legal References:
279.8, Code of Iowa
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DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS
RECEIVING GOODS AND SERVICES
All goods and services purchased in the name of the District shall be cleared through the District's receiving department. In the event goods are delivered to a school building, it shall be the duty of the building principal or supervisor to certify to the District's receiving department office the receipt of the goods.
Date of Review: April 9, 2018
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Date of Revision: June 16, 2003 |
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Legal References:
279.8, Code of Iowa
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DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS
APPROVAL AND PAYMENT FOR
GOODS AND SERVICES
The Board of Directors at each regular meeting of the Board, and at other times as necessary, shall approve payment of bills which have been verified for goods and services received and accepted.
The Board Secretary may, with approval of the Board President or the Superintendent, issue payments for goods or services when the Board is not in session, provided the expenses or claims are reasonable and necessary, are verified as valid by the Secretary and provided the payment is acted on by the Board no later than its next regular meeting.
The Board President and the Board Secretary may sign payments by use of a signature plate or rubber stamp. If the Board President is unavailable to sign payments, the Board Vice-President may sign the payments on behalf of the President.
Date of Review: April 9, 2018
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Date of Revision: April 9, 2018
01462754 |
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Legal References:
19B.8, 23A.3, Chapter 26, 72.3, Chapter 73, 274.1, Chapter 279, 291.6, 291.7, 291.8, 291.12, 721.2(2), Code of Iowa; 261 I.A.C., Chapter 54; 281 I.A.C. 12.3(1), 43.25 |
DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS
UNPAID WARRANTS
The Board may authorize issuance of stamped warrants when there are insufficient funds to pay legal obligations. The Board Secretary shall show the number and amount, the date interest commences, the rate of interest, the name and address of the holder and shall keep a record of any assignment of the warrants. When sufficient funds are available, the Secretary shall present the warrants for payment.
The Board may sell anticipatory warrants or participate in a group sale of anticipatory warrants in accordance with the laws of Iowa to generate sufficient cash flow.
Date of Review: April 9, 2018
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Date of Revision: June 16, 2003 543394 |
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Legal References:
Chapters 74 and 74A, 291.6, 291.8, 291.12, Code of Iowa
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DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS
Licensed employees shall be paid on the 15th and 28th day of each month. Classified employees who are contracted for 200 or more days per contract year shall be paid on the 15th and 28th days of each month. All other employees shall be paid on the 15th day of each month. If the pay day is a holiday, recess, or weekend, the payroll shall be paid on the last working day prior to the holiday, recess or weekend. All employees under contract shall be paid in accordance with the provisions of their signed contract.
Date of Review: April 9, 2018
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Date of Revision:
August 13, 2012
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Legal References:
20.9, Chapter 91A, 279.8, Code of Iowa |
885952
DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS
PAYROLL DEDUCTIONS
Payroll deductions shall consist of federal income tax withholdings, Iowa income tax withholdings, social security, Medicare, and Iowa Public Employees' Retirement System contributions. Deductions may also be made for unpaid leaves of absence consistent with Code 404.12. In addition, any employee may elect to have payments withheld for District group insurance programs and/or for a tax-sheltered annuity program in accordance with business office procedures. Any and all optional deductions will only be initially made upon written request of the employee and may be revoked after receiving a written request from the employee.
Date of Review: April 9, 2018
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Date of Revision: April 9, 2018 |
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Legal References:
20.9, 91A.5, 97B.11, 279.12, 294.8, 294.16, Code of Iowa
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DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS
School officials and employees are encouraged to use District vehicles, whenever possible. They will be reimbursed for authorized use of their personal automobiles at a rate determined by the Board of Directors. This will not include travel between their homes and their normal work sites. School employees must make a request each time the personal automobile is to be used or the Superintendent must approve routine reimbursable trips. The official or employee must file an expense voucher to receive reimbursement, showing the miles driven, the destination and the purpose for the trip. A monthly expense voucher may be filed by employees authorized to routinely make trips. School officials and employees shall have personal liability insurance on their vehicles.
School officials and employees may also be reimbursed actual and necessary expenses incurred for attendance at professional meetings, conferences and other activities authorized in advance by the administration or Board of Directors. An expense voucher shall be submitted to receive reimbursement, with original supporting documentation attached, e.g. registration fees, hotel/motel bills, meals receipts, taxi service, parking bills. No alcoholic beverages, personal telephone calls, gratuities, or other items for personal use shall be reimbursable. Air transportation may be paid directly or reimbursed by the District. If an official or employee drives his/her personal automobile out of state rather than using commercial air transportation, the person shall be reimbursed for mileage and for additional hotel/motel and meals expenses arising because of additional travel time at the lesser of (1) actual expenses or (2) the costs of common carrier transportation (coach class of air travel).
Hotel/motel, meal and other expenses will be reimbursed only for the period of time for attendance at the activity, which may include for the evening of the day of the close of the activity if travel back on that evening is not reasonably available or if there is a savings from a flight the next day. If an official or employee stays longer for personal reasons, the person will not be reimbursed for personal expenses or for any travel expenses saved the District as the result of the longer stay.
Date of Review: April 9, 2018
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Date of Revision: June 16, 2003 543399 |
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Legal References:
70A.9, 70A.10, 70A.11, 279.32, 280.14, 721.11, Code of Iowa
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DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS
CREDIT CARDS
The Board authorizes the Superintendent to obtain District credit or procurement cards for use by officials and employees to pay for actual and necessary expenses incurred in the performance of work-related duties. Such cards shall not be used for purchasing goods for personal use or for non-business-related matters. The Board shall approve obtaining such credit or procurement cards and the maximum limits on each. The Director of Business Services shall report to the Board all credit or procurement cards obtained. No card may have a charge limit in excess of $10,000. The Superintendent shall have control of such cards and shall determine who may have access to and/or use the credit cards. No employee shall use the cards without prior approval of the Director of Business Services and shall only use the cards in accordance with established District procedures.
Any official or employee using a District credit or procurement card shall immediately submit to the business office the original credit charge slip and any supporting receipts.
Date of Review: April 9, 2018
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Date of Revision: April 9, 2018
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Legal References:
279.8, Code of Iowa
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DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS
PARTISAN POLITICAL EXPENDITURES
The use of public funds for any political purpose, including the support of or position for a ballot issue, is strictly prohibited. The District will comply with all state and federal statutes and regulations regarding use of public money for political purposes.
In order to be in compliance with the federal auditing program, all expenditures for partisan political activities are prohibited.
Date of Review: April 9, 2018
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Date of Revision: April 9, 2018
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Legal References:
279.38, Code of Iowa |
DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS
PETTY CASH ACCOUNTS
The Board of Directors authorizes the central administration office and each school building to have a petty cash fund not to exceed $200 in each building, except that the High School petty cash fund shall not exceed $500. Reimbursement of petty cash funds shall be made upon submission to the Director of Business Services of proper receipts and records to substantiate the expenditures of petty cash funds. All expenditures of petty cash funds shall be charged to the appropriate expenditure budget account.
Date of Review: April 9, 2018
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Date of Revision: August 13, 2007
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Legal References:
279.8, 280.14, Code of Iowa
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543380
DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS
District personnel may not purchase items for their own private use through District purchasing, except in unique circumstances approved by the Superintendent in compliance with Iowa law. No purchase shall be made unless the employee has paid the District prior to the order being placed.
Date of Review: April 9, 2018
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Date of Revision: August 13, 2012
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Legal References:
279.8, 280.14, Code of Iowa
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885955
DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS
EXPENDITURES FOR PUBLIC PURPOSES
The Board of Directors recognizes and supports the principle that District funds are to be expended only for legitimate public purposes and not for private personal gain for which services of comparable value have not been rendered to the District. The Board of Directors, therefore, believes it is important to designate those expenditures for officers, directors, employees, contractors and volunteers, which are in addition to salaries and benefits authorized and/or specified in Series 400 and legitimate expense reimbursements which serve a legitimate public purpose.
The Board of Directors authorizes the expenditure of District funds for District officers, directors, employees, contractors and volunteers for the following purposes, as these are commonly-granted benefits which aid in recruitment of personnel, promote improvement of staff morale and cooperation, and assist in building a commitment to the District, thus assisting in creating a more productive learning environment:
(4) consecutive hours, with the costs of the meals to the District not to exceed $10.00 per attendee. This is to provide for greater efficiency and increase productivity by eliminating the need for staff members to leave the premises.
To show hospitality, the Board of Directors also authorizes the expenditure of District funds for coffee and soft drinks (or other form of hydration) in the school buildings. Coffee, soft drinks, and light refreshments, such as cookies or pastries, may also be made available to the public at Board and committee meetings to promote a welcoming environment and as a common courtesy for individuals who travel to the District building for attendance at District meetings and conferences.
No District funds will be used to pay the cost of any alcoholic beverage and no alcoholic beverage will be available on school grounds.
Date of Review: November 18, 2019
Date of Adoption: November 18, 2019
01656033
DECORAH COMMUNITY SCHOOL BOARD OF DIRECTORS